Administrative Appeal Act Article 87

While the administrative appellant died during the proceeding, the successor(s) or other person(s) who has the right to succeed the right or interest derived from the administrative action according to Acts may assume the administrative appeal.While a legal entity dissolved due to merger, the administrative appeal shall be assumed by the newly established or survived legal entity after the merger.While the successor(s) assume the administrative appeal as stipulated in last two Paragraphs, the successor(s) shall present the certification of right succession upon death or fact of merge to the agency with jurisdiction of administrative appeal within 30 days which begin from the next day of the death or merger.
中文原文 訴願法第87條
訴願人死亡者,由其繼承人或其他依法得繼受原行政處分所涉權利或利益之人,承受其訴願。
法人因合併而消滅者,由因合併而另立或合併後存續之法人,承受其訴願。
依前二項規定承受訴願者,應於事實發生之日起三十日內,向受理訴願機關檢送因死亡繼受權利或合併事實之證明文件。

English translation for reference only; the Chinese text prevails. Not legal advice.